Which of the following is NOT a covered entity under HIPAA?

The correct answer is technology companies that store data. Under HIPAA, a covered entity is typically defined as a health plan (health insurance companies), a healthcare provider who transmits any health information in electronic form, or a healthcare clearinghouse that processes health information.

Technology companies that solely store data on behalf of covered entities are not classified as covered entities themselves unless they meet specific criteria that would categorize them as a business associate. Business associates have separate requirements under HIPAA, mainly concerning the handling and safeguarding of protected health information (PHI) on behalf of covered entities. Since technology companies can operate as service providers without direct involvement in providing healthcare services or payment activities, they do not fit the definition of a covered entity. This distinction is essential for understanding the roles of different organizations concerning HIPAA compliance.